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United States securities and exchange commission logo
March 15, 2023
Tony J. VunCannon
Executive Vice President and Chief Financial Officer
HomeTrust Bancshares, Inc.
10 Woodfin Street
Asheville, North Carolina 28801
Re: HomeTrust
Bancshares, Inc.
Registration
Statement on Form S-3
Filed March 6, 2023
File No. 333-270288
Dear Tony J. VunCannon:
This is to advise you that we have not reviewed and will not
review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
Please contact John
Stickel at 202-551-3324 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance